To construct a human neck finite element model for biomechanical studies. A normal man was scanned by multilayer spiral CT in order to get transverse section images. Then 3D model was reconstructed in software Mimics and the finite element model was developed in software TrueGrid and software ANSYS. Finally, model was simulated in software LS-DYNA. The model was composed of cervical vertebrae, discs, ligaments and muscles, which included 35042 nodes and 22618 elements. The model was validated against the foreign volunteer data from front impact tests. The method to develop a human neck finite element model was valid and the model would be useful for biomechanics study further.